Power to make rules.

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....ower, such rules may provide for all or any of the following matters, namely:— (a) the ascertainment and determination of any class of income; (b) the manner in which and the procedure by which the income shall be arrived at, in the case of— (i) agriculture income; (ii) a person residing outside India; (iii) a person whose total income includes income referred to in section 9; (c) ....

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....eturn or information in electronic form; (g) the form and manner in which a document, application, claim, return or information may be furnished electronically; (h) the document, statement, receipt, certificate or report which, regardless of anything to the contrary contained in this Code, may not be furnished along with the return but shall be produced before the Assessing Officer on demand; ....

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....which petty amounts of interest payable by assessees may be ignored; (m) the form and manner in which any appeal or cross-objection may be filed under this Code and the manner in which intimation of any such order as is referred to in clause (d) of sub-section (3) of section 184 may be served; (n) the circumstances, the conditions and the manner in which, the Commissioner (Appeals) may permit ....

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....e taxation which may be entered into by the Central Government under this Code; and (t) any other matter which by this Code is to be, or may be, prescribed. (3) Any order made, proceeding initiated or conducted, or liability or obligation discharged, in accordance with the rules framed under this section shall be deemed to be duly made, initiated, conducted or discharged, in accordance with th....